16 U.S. Code § -

There shall be set aside in the land and water conservation fund in the Treasury of the United States provided for in sections
460l–4 to
460l–6a and
460l–7 to
460l–10e of this title the amounts specified in section
9503(c)(3)(A) of title
26 (relating to transfer to Land and Water Conservation Fund).

(b) Refunds of gasoline taxes for certain nonhighway purposes or used by local transit systems and motorboat fuel taxes from conservation fund into general fund of Treasury

There shall be paid from time to time from the land and water conservation fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to—

(1)the amounts paid before October 1, 2017, under section
6421 of title
26 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems) with respect to gasoline used after December 31, 1964, in motorboats, on the basis of claims filed for periods ending before October 1, 2016; and

(2)80 percent of the floor stocks refunds made before October 1, 2017, under section
6412 of title
26 with respect to gasoline to be used in motorboats.

2011—Subsec. (a). Pub. L. 112–30, § 142(e)(2)(B)(ii)(I), substituted “section
9503(c)(3)(A) of title
26 (relating to transfer to Land and Water Conservation Fund)” for “section
9503(c)(4)(B) of title
26 (relating to special motor fuels and gasoline used in motorboats)”.

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections
4041,
4051,
4071,
4081,
4221,
4482,
4483,
6412, and
9503 of Title
26, Internal Revenue Code] shall take effect on July 1, 2012.

“(2) Technical correction.—The amendment made by subsection (e) [amending section
4482 of Title
26] shall take effect as if included in section 402 of the Surface Transportation Extension Act of 2012 [Pub. L. 112–102].”

Amendment by section 1875(e) ofPub. L. 99–514effective as if included in the provision of the Tax Reform Act of 1984, Pub. L. 98–369, to which such amendment relates, except as otherwise provided, see section 1881 ofPub. L. 99–514, set out as a note under section
48 of Title
26, Internal Revenue Code.

Section effective Jan. 1, 1965, see note set out under section
460l–4 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and
1171–1177] of title XVIII [§§ 1800–1899A] of Pub. L. 99–514require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 ofPub. L. 99–514, as amended, set out as a note under section
401 of Title
26, Internal Revenue Code.